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TMI Blog2015 (6) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... 69. Although this may be so, the Circular No.33/2014 Q4/7752/2014 dated 17.7.2014 issued by the Principal Secretary/Commissioner of Commercial Taxes, Chennai clearly shows that the movement of goods, if accompanied with a valid invoice, would satisfy the provisions of Section 68 of the TNVAT Act, hence, there is no offence falling under Section 71(5)(a) of the TNVAT Act. Further, when Rule 15(1) totally excludes the operation of Section 72(1)(a) of the TNVAT Act and also for the reason that the movement of goods were accompanied with valid invoices as per Section 68 of the TNVAT Act, the impugned goods detention notices issued by the second respondent in both the writ petitions are liable to be set aside. The impugned orders are set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts, in the course of business, placed an order for supply of glass with one M/s Kothari Impex having address at Sukrawarpettai, Coimbatore. The said M/s Kothari Impex procured the order of the petitioner from the main distributor at Chennai, namely, M/s S.N.Traders. Invoice also was raised by M/s S.N.Traders, Chennai on M/s Kothari Impex, Coimbatore and the goods with the said invoice moved from Chennai through a vehicle bearing Registration No.TN 20 BM 1042, however, the same were intercepted at Neelambur by the Commercial Tax Officer, Enforcement, Roving Squad-I, Coimbatore on 18.6.2015 at 11 p.m., only on suspicion that the driver of the vehicle was also in possession of another invoice raised by the petitioner in the name of one M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that when the roving squad/checkpost officer is not the assessing officer, he has no jurisdiction to compound the offence on receiving the amount. That apart, unless and until the petitioners agree for compounding the offence, the roving squad/checkpost officer cannot compound the offence and pass orders therefor. He has also brought to the notice of this Court the Circular No.33/2014 Q4/7752/2014 dated 17.7.2014 issued by the Principal Secretary/Commissioner of Commercial Taxes, Chennai to say that the roving squad/checkpost officer has no power to invoke the composition of offence under Section 72(1)(a) of the TNVAT Act without valid grounds. He also further submitted that when the movement of goods are accompanied with valid invoices sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xes, Chennai, as follows:- ''1. It has been brought to the notice of the undersigned that in one case, a consignment of cotton yarn was intercepted by a Roving Squad. The consignment was accompanied with proper invoice. However, on verification, it was found by the R.S. officers that the consignees have not filed monthly return for the month of April and May 2014. This was treated as an offence liable under Sec.72(1)(a) of TNVAT Act and tax payable and two times of tax payable as C.Fee was collected before the release of goods. 2. The above movement of goods accompanied with a valid invoice satisfies the provisions of Sec.68 of TNVAT Act and consequently, there is no offence falling under Sec.71(5)(a) of TNVAT Act. Composition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses with repeat offences and investigating such cases completely. 4. Any complaint of harassment during vehicular check will be viewed seriously. If the complaint is found to be correct on enquiry, appropriate action will be taken against the erring officials. Random audit of O.R files will also be ordered by the undersigned to ensure the quality of offences booked in vehicular check. If repeated serious violations are noticed in the offence booing, the Enforcement higher authorities will also be held liable for the lapses in enforcement of statutory provisions.'' 6. In the light of the above circular, if the same is applied to the case of the petitioners, the vehicle of the petitioner in the first writ petition was intercepte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment not below the rank of an Deputy Commercial Tax Officer shall be the officer prescribed for the purposes of Sections 65, 66, 67, 68 and 69. Explanation.--For the purpose of this Rule, the expression 'said officer' shall mean the officer prescribed in sub-rule (1) or the officer in charge of the check-post or barrier. (4) A copy of the order of detention of the goods made under sub-section (3) of Section 67 shall be served on the driver of the vehicle or the boat or other person in charge of the goods along with order specifying the tax or security to be paid for the release of the goods.'' 7. A mere reading of the above rule also says that the officers of Commercial Taxes Department not below the rank of De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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